Moretti, Delphine; Youngberry, Tim - In: OECD journal on budgeting 18 (2018) 1, pp. 114-166
accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions … countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing … code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance …